Gushen (GSHN) 10-K 31 May 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2023	May 24, 2024	Mar. 31, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	true
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	N/A
Entity Information [Line Items]
Entity Registrant Name	Gushen, Inc.
Entity Central Index Key	0001639327
Entity File Number	001-38474
Entity Tax Identification Number	47-3413138
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Public Float			$ 920,183,733.3
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	Room 1312-13, 14th Floor
Entity Address, Address Line Two	Building No. 2
Entity Address, Address Line Three	1 Hangfeng Road
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Address, Postal Zip Code	00000
Entity Phone Fax Numbers [Line Items]
City Area Code	+86
Local Phone Number	13949778662
Entity Listings [Line Items]
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		423,237,273

Audit Information

Audit Information	12 Months Ended
	Sep. 30, 2023
Auditor [Table]
Auditor Name	WWC, P.C.
Auditor Firm ID	1171
Auditor Location	San Mateo, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Sep. 30, 2023	Sep. 30, 2022
CURRENT ASSETS
Cash and cash equivalents		$ 54,935	$ 841,686
Other monetary funds		2,764	25,933
Prepayment		6,855	452,425
Other receivables		36,413	140,738
Inventory			91
Total Current Assets		103,848	1,484,170
NON-CURRENT ASSETS
Other long-term assets		21,676	80,593
Right of use assets			285,311
Property, plant and equipment, net		54,116	145,766
Intangible assets		44,400	56,793
Total non-Current Assets		120,192	568,463
TOTAL ASSETS		224,040	2,052,633
CURRENT LIABILITIES
Accounts payable		2,201,152	2,258,779
Lease Liability - current			130,598
Contract liability		129,758	340,343
Payroll payable		718,745	766,978
Tax payable		5,363,939	5,502,085
Other payable		277,712	332,781
Accrued Liabilities		4,340,593	3,434,651
Total Current Liabilities		13,977,431	12,766,721
NON-CURRENT LIABILITIES
Lease Liability - non-current			154,713
Total non-Current Liabilities			154,713
TOTAL LIABILITIES		13,977,431	12,921,434
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ DEFICIT
Preferred stock, par value $0.0001, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding as of September 30, 2023 and 1,000,000 shares issued and outstanding as of September 30, 2022*	[1]	100	100
Common stock, Par Value $0.0001, 600,000,000 shares authorized, 423,237,273 shares issued and outstanding as of September 30, 2023 and 410,618,750 shares issued and outstanding as of September 30, 2022*	[1]	42,324	41,062
Additional paid-in capital		63,236	40,498
Statutory reserve		1,545	1,545
Accumulated deficits		(15,288,351)	(12,080,418)
Accumulated other comprehensive gain		1,513,786	1,129,337
Non-controlling interest		(86,031)	(925)
Total Stockholders’ Deficit		(13,753,391)	(10,868,801)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		224,040	2,052,633
Related Party
CURRENT ASSETS
Due from related parties		2,881	23,297
CURRENT LIABILITIES
Amount due to related parties		$ 945,532	$ 506
[1]Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares		Sep. 30, 2023	Sep. 30, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	[1]	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	[1]	1,000,000	1,000,000
Preferred stock, shares issued	[1]	1,000,000	1,000,000
Preferred stock, shares outstanding	[1]	1,000,000	1,000,000
Common stock, par value (in Dollars per share)	[1]	$ 0.0001	$ 0.0001
Common stock, shares authorized	[1]	600,000,000	600,000,000
Common stock, shares issued	[1]	423,237,273	410,618,750
Common stock, shares outstanding	[1]	423,237,273	410,618,750
[1]Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
REVENUE		$ 23,771	$ 2,407,402
COST OF REVENUE		(15,054)	(1,458,804)
GROSS PROFIT		8,717	948,598
OPERATING EXPENSES
Selling expenses		836,680	3,365,426
General and administrative expenses		1,405,429	1,443,045
Total Operating Expenses		2,242,109	4,808,471
LOSS FROM OPERATIONS		(2,233,392)	(3,859,873)
OTHER INCOME (EXPENSE), NET
Interest income		513	4,222
Other income		1,238	9,160
Other expense		(1,061,398)	(3,730,716)
Total Other Income (Expense), net		(1,059,647)	(3,717,334)
NET LOSS BEFORE TAXES		(3,293,039)	(7,577,207)
Income tax benefit (expense)		0	(1,895,387)
NET LOSS		(3,293,039)	(9,472,594)
Less: Net income (loss) attributable to non-controlling interests		(85,106)	(41)
NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS		(3,207,933)	(9,472,553)
OTHER COMPREHENSIVE INCOME
Foreign currency translation adjustment		384,449	965,977
COMPREHENSIVE LOSS		$ (2,908,590)	$ (8,506,617)
Basic loss per share (in Dollars per share)	[1]	$ (0.008)	$ (0.02)
Weighted average number of common shares outstanding – basic (in Shares)	[1]	423,237,273	410,618,750
[1]Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Diluted loss per share	[1]	$ (0.008)	$ (0.02)
Weighted average number of common shares outstanding – diluted	[1]	423,237,273	410,618,750
[1]Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Statutory reserves	Accumulated Deficits	Accumulated other comprehensive income (loss)	Non- controlling interests	Total
Balance at Sep. 30, 2021	$ 100	$ 41,062	$ 40,498	$ 1,545	$ (2,607.865)	$ 163,360	$ (884)	$ (2,362,184)
Balance (in Shares) at Sep. 30, 2021	1,000,000	410,618,750
Net loss					(9,472,553)		(41)	(9,472,594)
Foreign currency translation adjustment						965.977		965,977
Balance at Sep. 30, 2022	$ 100	$ 41,062	40,498	1,545	(12,080,418)	1,129,337	(925)	(10,868,801)
Balance (in Shares) at Sep. 30, 2022	1,000,000	410,618,750
Net loss					(3,207,933)		(85,106)	(3,293,039)
Issuance of restricted shares		$ 1,262	22,738					24,000
Issuance of restricted shares (in Shares)		12,618,523
Foreign currency translation adjustment						384,449		384,449
Balance at Sep. 30, 2023	$ 100	$ 42,324	$ 63,236	$ 1,545	$ (15,288,351)	$ 1,513,786	$ (86,031)	$ (13,753,391)
Balance (in Shares) at Sep. 30, 2023	1,000,000	423,237,273

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (3,293,039)	$ (9,472,594)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Provision for allowance for expected credit losses	450,727	5,655
Inventory impairment		412,888
Stock based compensation	24,000
Loss (gain) from the disposal of property and equipment	33,950
Depreciation and amortization	70,179	78,169
Amortization of prepaid expenses	62,677	725,041
Other receivables	(339,103)	37,417
Advances to suppliers	438,904	93,321
Due from related party	20,516	25,281
Deferred tax asset		1,895,387
Inventory	91	(4,680)
Right of use assets	287,767	(309,806)
Accounts payable	(567)	116,742
Contract liability	(209,005)	201,504
Payroll payable	(29,855)	1,313
Tax payables	920	138,449
Accrued Liabilities	1,027,237	3,729,530
Other payables	(48,283)	347,653
Lease liabilities- current & non-current	(287,767)	309,806
Net cash used in operating activities	(1,790,651)	(1,668,924)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(2,617)	(11,610)
Net cash used in investing activities	(2,617)	(11,610)
CASH FLOWS FROM FINANCING ACTIVITIES
Due to related parties	977,884
Net cash provided by financing activities	977,884
NET CHANGE IN CASH AND CASH EQUIVALENTS	(815,384)	(1,680,534)
EFFECT OF EXCHANGE RATE ON CASH	5,464	(111,469)
CASH AT BEGINNING OF YEAR	867,619	2,659,622
CASH AT END OF YEAR	57,699	867,619
Cash paid during the years for:
Income taxes
Interest

Organization and Business

Organization and Business	12 Months Ended
	Sep. 30, 2023
Organization and Business [Abstract]
ORGANIZATION AND BUSINESS	1. ORGANIZATION AND BUSINESS Gushen, Inc. (the “Company”) was incorporated on March 9, 2015, in the state of Nevada. On July 30, 2021, the Company, and Dyckmanst Limited, a company organized under the laws of the British Virgin Islands (“Dyckmanst Limited”), and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the Company acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of the Company (the “Share Exchange”). Immediately prior to the closing of the Share Exchange, two existing holders of aggregated 30,000,000 shares of Series A preferred stock of the Company, par value $0.0001 per share (the “Preferred Stock”) delivered 29,000,000 shares of Preferred Stock to the Company for cancellation (“the “Cancellation of Certain Preferred Stock”), each Preferred Stock is convertible into 10 shares of Common Stock. As a result, immediately following the closing of the Share Exchange, there are 410,618,750 shares of Common Stock issued and outstanding and 1,000,000 shares of Preferred Stock issued and outstanding. Dyckmanst Limited Shareholders collectively control 90.72% voting power of the Company on as converted basis, with respect to all of the shares of common stock and preferred stock, voting as a single class, with each share of common stock entitles to 1 vote and each share of preferred stock entitles to 10 votes. Dyckmanst Limited, via the PRC affiliated entity Zhuoxun Beijing, engages in providing family education resources to promote all-around education onsite in local communities organized by its regional collaborative education agency and offering parents easy access to a wide variety of courses online through the application In February 2021, Fengyuan Beijing, Zhuoxun Beijing, and the shareholders of Zhuoxun Beijing entered into a series of contractual agreements for Zhuoxun Beijing to qualify as variable interest entity or VIE (the “VIE Agreements”). The VIE Agreements are as follows: Consulting Service Agreement Pursuant to the terms of the Exclusive Consulting and Service Agreement dated February 5, 2021, between Fengyuan Beijing and Zhuoxun Beijing (the “Consulting Service Agreement”), Fengyuan Beijing is the exclusive consulting and service provider to Zhuoxun Beijing to provide business-related software research and development services; design, installation, and testing services; network equipment support, upgrade, maintenance, monitor, and problem-solving services; employees training services; technology development and sublicensing services; public relations services; market investigation, research, and consultation services; short to medium term marketing plan-making services; compliance consultation services; marketing events and membership related activities planning and organizing services; intellectual property permits; equipment and rental services; and business-related management consulting services. Pursuant to the Consulting Service Agreement, the service fee is the remaining amount after Zhuoxun Beijing’s profit before tax in the corresponding year deducts Zhuoxun Beijing’s losses, if any, in the previous year, the necessary costs, expenses, taxes, and fees incurred in the corresponding year, and the withdraws of the statutory provident fund. Zhuoxun Beijing agreed not to transfer its rights and obligations under the Consulting Service Agreement to any third party without prior written consent from Fengyuan Beijing. In addition, Fengyuan Beijing may transfer its rights and obligations under the Consulting Service Agreement to Fengyuan Beijing’s affiliates without Zhuoxun Beijing’s consent, but Fengyuan Beijing shall notify Zhuoxun Beijing of such transfer. This Agreement is valid for a term of 10 years subject to any extension requested by Fengyuan Beijing unless terminated by Fengyuan Beijing unilaterally prior to the expiration. Business Operation Agreement Pursuant to the terms of the Business Operation Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing and the shareholders of Zhuoxun Beijing (the “Business Operation Agreement”), Zhuoxun Beijing has agreed to subject the operations and management of its business to the control of Fengyuan Beijing. According to the Business Operation Agreement, Zhuoxun Beijing is not allowed to conduct any transactions that has substantial impact upon its operations, assets, rights, obligations and personnel without the Fengyuan Beijing’s written approval. The shareholders of Zhuoxun Beijing and Zhuoxun Beijing will take Fengyuan Beijing’s advice on appointment or dismissal of directors, employment of Zhuoxun Beijing’s employees, regular operation, and financial management of Zhuoxun Beijing. The shareholders of Zhuoxun Beijing have agreed to transfer any dividends, distributions or any other profits that they receive as the shareholders of Zhuoxun Beijing to Fengyuan Beijing without consideration. The Business Operation Agreement is valid for a term of 10 years or longer upon the request of Fengyuan Beijing prior to the expiration thereof. The Business Operation Agreement might be terminated earlier by Fengyuan Beijing with a 30-day written notice. The foregoing summary of the Business Operation Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the Business Operation Agreement, which is filed as Exhibit 10.2 to this Form 8-K. Proxy Agreement Pursuant to the terms of the Proxy Agreements dated February 5, 2021, among Fengyuan Beijing, and the shareholders of Zhuoxun Beijing (each, the “Proxy Agreement”, collectively, the “Proxy Agreements”), each shareholder of Zhuoxun Beijing has irrevocably entrusted his/her shareholder rights as Zhuoxun Beijing’s shareholder to Fengyuan Beijing, including but not limited to, proposing the shareholder meeting, accepting any notices with regard to the convening of shareholder meeting and any other procedures, conducting voting rights, and selling or transferring the shares held by such shareholder, for 10 years or earlier if the Business Operation Agreement was terminated for any reasons. The foregoing summary of the Proxy Agreements does not purport to be complete and is subject to, and qualified in its entirety by, the Proxy Agreements, which are filed as Exhibit 10.3 to this Form 8-K. Equity Disposal Agreement Pursuant to the terms of the Equity Disposal Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing, and the shareholders of Zhuoxun Beijing (the “Equity Disposal Agreement”), the shareholders of Zhuoxun Beijing granted Fengyuan Beijing or its designees an irrevocable and exclusive purchase option (the “ Option The foregoing summary of the Equity Disposal Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the Equity Disposal Agreement, which is filed as Exhibit 10.4 to this Form 8-K. Equity Pledge Agreement Pursuant to the terms of the Equity Pledge Agreement dated February 5, 2021, among Fengyuan Beijing and the shareholders of Zhuoxun Beijing (the “Pledge Agreement”), the shareholders of Zhuoxun Beijing pledged all of their equity interests in Zhuoxun Beijing to Fengyuan Beijing, including the proceeds thereof, to guarantee Zhuoxun Beijing’s performance of its obligations under the Business Operation Agreement, the Consulting Service Agreement and the Equity Disposal Agreement (each, a “Agreement”, collectively, the “Agreements”). If Zhuoxun Beijing or its shareholders breach its respective contractual obligations under any Agreements, or cause to occur one of the events regards as an event of default under any Agreements, Fengyuan Beijing, as pledgee, will be entitled to certain rights, including the right to dispose of the pledged equity interest in Zhuoxun Beijing. During the term of the Pledge Agreement, the pledged equity interests cannot be transferred without Fengyuan Beijing’s prior written consent. The Pledge Agreements is valid until all the obligations due under the Agreements have been fulfilled. Based on these contractual arrangements, the Company consolidates the VIE in accordance with SEC Regulation S-X Rule 3A-02 and Accounting Standards Codification (“ASC”) topic 810 (“ASC 810”), Consolidation. The accompanying consolidated financial statements reflect the activities of each of the following entities: Name Background Ownership Dyckmanst Limited ● A British Virgin Islands company Holding Entity ● Principal activities: Investment holding · Edeshler Limited ● A Hong Kong company 100% ● Principal activities: Investment holding Beijing Fengyuan Zhihui Education Technology Co., Ltd. ● A PRC limited liability company and deemed a wholly foreign-invested enterprise 100% ● Principal activities: Consultancy and information technology support Beijing Zhuoxun Century Culture Communication Co., Ltd. ● A PRC limited liability company VIE by contractual arrangements ● Incorporated on September 2, 2020 ● Principal activities: family education services via online and onsite classes Beijing Zhuoxun Education Technology Co., Ltd. ● A PRC limited liability company 70% owned by VIE ● Principal activities: promotion and support The following combined financial information of the Company as of for the year ended September 30, 2023 and 2022 included in the accompanying consolidated financial statements of the Company was as follows: At At CURRENT ASSETS Cash and cash equivalents $ 46,003 $ 789,730 Other monetary funds 2,764 25,933 Prepayment 6,855 452,425 Other receivables 36,413 127,339 Intercompany receivables 167,318 171,655 Due from related parties 2,881 23,297 Inventory - 91 Total Current Assets 262,234 1,590,470 NON-CURRENT ASSETS Other long-term assets 21,676 80,593 Right of use assets - 285,311 Property, plant and equipment, net 54,116 145,766 Intangible assets 44,400 56,793 Total non-Current Assets 120,192 568,463 TOTAL ASSETS $ 382,426 $ 2,158,933 CURRENT LIABILITIES Accounts payable $ 2,201,152 $ 2,258,779 Lease Liability - current - 130,598 Contract liability 129,758 340,343 Amount due to related parties 944,990 14 Intercompany payables 54,838 Payroll payable 718,745 766,978 Tax payable 5,363,939 5,502,085 Other payable 277,712 332,781 Accrued Liabilities 4,340,593 3,434,651 Total Current Liabilities 14,031,727 12,766,229 NON-CURRENT LIABILITIES Lease Liability - non-current - 154,713 Total Non -current Liabilities - 154,713 TOTAL LIABILITIES $ 14,031,727 $ 12,920,942 For The Years Ended 2023 2022 REVENUE $ 23,771 $ 2,407,402 COST OF REVENUE (15,054 ) (1,458,804 ) GROSS PROFIT 8,717 948,598 OPERATING EXPENSES Selling expenses 836,680 3,365,426 General and administrative expenses 1,405,342 1,400,987 Total Operating Expenses 2,242,022 4,766,413 LOSS FROM OPERATIONS (2,233,305 ) (3,817,815 ) OTHER INCOME (EXPENSE), NET Interest income 421 3,932 Other income 1,238 9,160 Other expense (1,061,398 ) (3,730,716 ) Total Other Income (Expense), net (1,059,739 ) (3,717,624 ) NET LOSS BEFORE TAXES (3,293,044 ) (7,535,439 ) Income tax benefit (expense) 0 (1,895,387 ) NET LOSS (3,293,044 ) (9,430,826 ) For The Years Ended 2023 2022 Net cash used in operating activities $ (1,747,490 ) $ (1,627,156 ) Net cash used in investing activities (2,617 ) (11,610 ) Net cash provided by financing activities 977,820 - The following financial information of Beijing Fengyuan Zhihui Education Technology Co., Ltd. as of for the year ended September 30, 2023 and 2022. At At September 30, September 30, 2023 2022 CURRENT ASSETS Cash and cash equivalents $ 8,932 $ 51,956 Intercompany receivables 54,838 13,399 Total Current Assets 63,770 65,355 TOTAL ASSETS $ $ 65,355 CURRENT LIABILITIES Intercompany payable $ 167,318 $ 171,655 Amount due to related parties 542 492 Total Current Liabilities 167,860 172,147 TOTAL LIABILITIES $ 167,860 $ 172,147 For The Years Ended 2023 2022 OPERATING EXPENSES General and administrative expenses $ 87 $ 42,058 Total Operating Expenses, net 87 42,058 LOSS FROM OPERATIONS (87 ) (42,058 ) OTHER INCOME (EXPENSE), NET Interest income 92 290 Total Other Income (Expense), net 92 290 NET (LOSS) INCOME BEFORE TAXES 5 (41,768 ) Income tax benefit (expense) - - NET INCOME (LOSS) 5 (41,768 ) OTHER COMPREHENSIVE INCOME (LOSS) Foreign currency translation adjustment - 3,302 COMPREHENSIVE INCOME (LOSS) $ 5 $ (38,466 ) Basic and diluted loss per share* $ 0 $ 0 Weighted average number of common shares outstanding – basic and diluted* 423,237,273 410,618,750

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) Principles of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, and consolidated variable interest entity (“VIE”) in PRC (i.e. Beijing Zhuoxun Century Culture Communication Co., Ltd.), including the VIE’ subsidiaries, for which the Gushen Inc, is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, the VIE and the VIE’ subsidiaries have been eliminated upon consolidation. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the Company’s ability to operate profitably, to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. As of September 30, 2023, the Company’s current liabilities exceeded the current assets by $13,873,583, its accumulated deficit was $15,288,351 and the Company has incurred losses during the year ended September 30, 2023 and 2022. None of the Company’s stockholders, officers or directors, or third parties, are under any obligation to advance us funds, or to invest in us. Accordingly, we may not be able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on commercially acceptable terms, if at all. In evaluating if there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and increasing more online and offline training sessions to bring in more training revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity. On an on-going basis, the Company will also receive financial support commitments from the Company’s related parties. These conditions raise substantial doubt about our ability to continue as a going concern. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management of the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Company evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Company’s most significant estimates and judgments, and those that the Company believes are the most critical to fully understanding and evaluating its consolidated financial statements. COVID-19 Outbreak In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours and Zhuoxun Beijing’s. This outbreak could decrease spending, adversely affect demand for Zhuoxun Beijing’s services and harm Zhuoxun Beijing’s business and results of operations. Since March 2020, as different variants and subvariants of COVID-19 developed and spread in various regions across China, PRC provincial and local governments have imposed various forms of strict lockdowns, mass testing and extensive contact tracing measures for extended periods of time. Recent examples include lockdown measures put in place by the local governments in Shenzhen, Guangdong Province, Changchun, Jilin Province and City of Shanghai in March to May 2022. Zhuoxun Beijing’s main business was affected by China’s anti-epidemic measures such as restrictions on public gatherings during the COVID-19 pandemic until January 2023, when most government restrictions were lifted. Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation. Revenues are recognized when control of the promised goods or services is transferred to our customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The Company identified the following performance obligations for each type of contract: Training Revenue The Company’s offline training course service primarily includes assigning instructors, providing offline classes and presenting training materials to the course participants who attend the classes. The series of tasks as discussed above are interrelated and are not separable or distinct as the clients cannot benefit from the standalone task. The Company’s online training course service primarily includes courseware or videos which are already published on the website. Other than providing the access, there are no bundle or multiple separable and distinct tasks. According to ASC 606-10-25-19, there is one performance obligation for the training course service. Charge for use of brand The Company authorized other enterprises or individuals to use the Company’s brand, providing services to customers at their location, with a brand usage fee. Revenue was recognized when such events using the Company’s brand are completed. Online sales For the year ended September 30, 2022, the Company provides goods, mostly household items, to customers on its online sales platform. Revenue is comprised of sales of goods and represents the amount of consideration the Company is entitled to upon the transfer of goods. Revenue was recorded on a gross basis, net of surcharges and value added tax (“VAT”) of gross sales. The Company recorded revenue on a gross basis, because the Company is the primary obligor of the sales arrangements, has latitude in establishing prices and discretion in suppliers’ selection, and assumes credit risks on receivables on gross sales from customers. For the year ended September 30, 2023, the Company sells goods through live streaming to customers, and arranging for its suppliers to provide goods directly to customers. Revenue is recognized on a net basis, i.e. revenue generated from sales less the cost of goods purchased. Other Revenue Other revenues include sales of anti-addiction mobile phone device and other revenues. The amount was immaterial compared to total revenue during the year ended September 30, 2023 and 2022. Practical expedients and exemption The company has not incurred any costs to obtain contracts, and does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. Other service income is earned when services have been rendered. Contract liability The contract liabilities consist of advances from customers, which relate to unsatisfied performance obligations at the end of each reporting period and consists of cash payments received in advance from customers in sales of training course and brand usage fee. As of September 30, 2023 and 2022, the Company’s advances from customer unearned training fee and brand usage fee amounted to $129,758 and $340,343, respectively. The Company reports revenues net of applicable sales taxes and related surcharges. Revenue by major product line For The Years Ended 2023 2022 Training revenue $ 1,653 $ 1,124,655 Charge for use of brand 21,413 961,005 Online sales 702 315,688 Other revenue 3 6,054 Total Revenue $ 23,771 $ 2,407,402 Income Taxes We account for income taxes using the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. We apply ASC 740, Accounting for Income Taxes Foreign Currency and Foreign Currency Translation The functional currency of the Company is the United States dollar (“US dollar”). The Company’s subsidiary and VIEs with operations in PRC uses the local currency, the Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements. Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss. The consolidated financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets. Translation of amounts from RMB into U.S. dollars has been made at the following exchange rates: Balance sheet items, except for equity accounts 　 September 30, 2023 RMB7.2942 to $1 September 30, 2022 RMB7.1099 to $1 　 　 Income statement and cash flows items 　 For the year ended September 30, 2023 RMB7.0492 to $1 For the year ended September 30, 2022 RMB6.5477 to $1 Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and at banks and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased. Other monetary funds Other monetary funds consist of cash deposited in financial institutions other than banks. Long-Lived Assets Long-lived assets consist primarily of property, plant and equipment and intangible assets. Property, plant and equipment Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated Office and computer equipment 5 Leasehold improvement 3 Transportation equipment 5 Expenditure for maintenance and repairs is expensed as incurred. The gain or loss on the disposal of property, plant and equipment is the difference between the net sales proceeds and the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in general and administrative expenses in the consolidated statements of comprehensive loss. Intangible Assets Intangible assets mainly comprise domain names and trademarks. Intangible assets are recorded at cost less accumulated amortization with no residual value. Amortization of intangible assets is computed using the straight-line method over their estimated useful lives. The estimated useful lives of the Company’s intangible assets are listed below: Estimated useful lives Software 10 Impairment of Long-lived Assets In accordance with ASC 360-10-35, the Company reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Company’s business model is determined by its management. An impairment loss would be recorded if the Company determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets. No impairment has been recorded by the Company as of September 30, 2023 and 2022. Lease Under ASC Topic 842, lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate based on the information available at the lease commencement date. The Company generally uses the base, non-cancellable lease term in calculating the right-of-use assets and lease liabilities. The Company may recognize the lease payments in the unaudited interim condensed consolidated statements of income on a straight-line basis over the lease terms and variable lease payments in the periods in which the obligations for those payments are incurred, if any. The lease payments under the lease arrangements are fixed. The Company elected the practical expedients for an entity ongoing accounting and applied the short-term lease exception for lease arrangements with a lease term of 12 months or less at commencement. Lease terms used to compute the present value of lease payments do not include any option to extend, renew or terminate the lease that the Company is not able to reasonably certain to exercise upon the lease inception. Accordingly, operating lease right-of-use assets and liabilities do not include leases with a lease term of 12 months or less. The Company did not adopt the practical expedient that allows lessees to treat the lease and non-lease components of a lease as a single lease component. Non-lease components include payments for building management, utilities and property tax. It separates the non-lease components from the lease components to which they relate. The Company’s accounting for finance lease (formerly called capital lease) remains substantially unchanged. ASC Topic 842 adoption did not have a material impact on the Company’s consolidated financial statements. Oh the other hand, operating lease expense is recognized on a straight-line basis over the lease term. The Company evaluates the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of finance and operating lease liabilities in any tested asset group and include the associated lease payments in the undiscounted future pre-tax cash flows. For the years ended September 30, 2023 and 2022, the Company did not have any impairment loss against its operating lease ROU assets. Credit risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents. As of September 30, 2023 and 2022, substantially all of the Company’s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality. For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations. Concentrations For the fiscal years ending September 30, 2023 and 2022, no single customer accounted for more than 10% of total revenue. For the year ended September 30, 2023, one supplier accounted for 100% of the Company’s total purchases. For the year ended September 30, 2022, three suppliers accounted for 25%, 23%, 11% of the Company’s total purchases, respectively. As of September 30, 2023, one supplier accounted for 10% of the Company’s total accounts payable balance. As of September 30, 2022, one supplier accounted for 10% of the Company’s total accounts payable balance. Segments The Company evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. The Company has only one major reportable segment in the periods presented. Fair Value of Financial Instruments U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is: Level 1 – observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – include other inputs that are directly or indirectly observable in the market place. Level 3 – unobservable inputs which are supported by little or no market activity. The carrying value of the Company’s financial instruments, including cash and cash equivalents, other monetary funds, accounts and other receivables, other current assets, accounts and other payables, payroll payables, tax payables, accrued liabilities, and other short-term liabilities approximate their fair value due to their short maturities. In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets, the Company elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the accompanying condensed consolidated statements of operations and comprehensive loss as other income (expense). To estimate fair value, the Company refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Company classifies the valuation techniques that use these inputs as Level 2 of fair value measurements. As of September 30, 2023 and 2022, the Company had no investments in financial instruments. Restricted assets The Company’s PRC subsidiary and VIE are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in China. The Company’s PRC subsidiary and its VIE are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. In addition, the Company’s operations are conducted and revenues are generated in China, and all of the Company’s revenues earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into U.S. dollars. Financial Statement Reclassification Certain balances in the prior year consolidated financial statements have been reclassified for comparison purposes to conform to the presentation in the current year consolidated financial statements. These reclassifications had no effect on the reported results of operations or financial position. Recent Accounting Pronouncements In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (ASU 2021-08), which clarifies that an acquirer of a business should recognize and measure contract assets and contract liabilities in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The new amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The amendments should be applied prospectively to business combinations occurring on or after the effective date of the amendments, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on the consolidated financial statements. June 2022, the FASB issued ASU 2022-03, “Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions”, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments also clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. This guidance also requires certain disclosures for equity securities subject to contractual sale restrictions. The new guidance is required to be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption. This guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect that the adoption of this guidance will have a material impact on the financial position, results of operations and cash flows. The Company, its wholly-owned subsidiaries, VIE and VIE’s subsidiaries do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of income and cash flows.

Prepayments

Prepayments	12 Months Ended
	Sep. 30, 2023
Prepayments [Abstract]
PREPAYMENTS	3. PREPAYMENTS Prepayments consist of the following: September 30, September 30, Prepaid marketing fee $ - $ 160,252 Prepaid service fee 6,855 284,928 Prepaid rent - 7,245 Total $ 6,855 $ 452,425

Other Receivables

Other Receivables	12 Months Ended
	Sep. 30, 2023
Other Receivables [Abstract]
OTHER RECEIVABLES	4. OTHER RECEIVABLES Other receivables consist of the following: September 30, September 30, Amount due from third parties 426,995 33,459 Amount due from employees 35,601 36,500 Deposit & guarantee 22,821 86,684 Others 12,636 17,269 Less: allowance for expected credit losses (461,640 ) (33,175 ) Other receivables, net $ 36,413 $ 140,738 The following table sets forth the movement of allowance for expected credit losses: September 30, September 30, Beginning $ 33,175 $ 30,796 Provision for allowance for expected credit losses 446,445 5,655 Write off bad debt (2,220 ) - Exchange rate difference (15,760 ) (3,276 ) Balance $ 461,640 $ 33,175

Inventory

Inventory	12 Months Ended
	Sep. 30, 2023
Inventory [Abstract]
INVENTORY	5. INVENTORY The company’s sole inventory is the anti-addiction cell phone which has primarily four functions including anti-addiction, myopia prevention, security, and study assistance, for the purpose of managing elementary and middle school students. September 30, September 30, Cost $ 369,367 $ 383,252 Less: provision for inventory (369,367 ) (383,161 ) Net amount $ - $ 91 The following table sets forth the movement of provision for the inventory: September 30, September 30, Beginning $ 383,161 $ 3,215 Additions - 412,888 Charge-off (4,256 ) - Exchange rate difference (9,538 ) (32,942 ) Balance $ 369,367 $ 383,161

Other Long-Term Assets

Other Long-Term Assets	12 Months Ended
	Sep. 30, 2023
Other Long-Term Assets [Abstract]
OTHER LONG-TERM ASSETS	6. OTHER LONG-TERM ASSETS Other long-term assets consist of the following: The prepaid marketing fees are mainly for the two-year marketing service provided by different agents which the Company has signed contracts with. September 30, September 30, Prepaid service fee 21,676 80,593 Total $ 21,676 $ 80,593

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	7. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consist of the following: September 30, September 30, Office and computer equipment $ 66,249 $ 280,163 Leasehold improvement 117,216 120,255 Transportation equipment 72,660 74,544 Less: Accumulated depreciation (202,009 ) (329,196 ) Property, plant and equipment,net $ 54,116 $ 145,766 Depreciation expenses charged to the statements of operations for the year ended September 30, 2023 and 2022 were $58,840 and $67,672, respectively.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Sep. 30, 2023
Intangible Assets, Net [Abstract]
INTANGIBLE ASSETS, NET	8. INTANGIBLE ASSETS, NET Intangible assets, net, consist of the following: September 30, September 30, Software $ 94,226 $ 96,668 Less: Accumulated amortization (49,826 ) (39,875 ) Intangible assets, net $ 44,400 $ 56,793 Amortization charged to the statements of operations for the year ended September 30, 2023 and 2022 were $11,339 and $10,497, respectively.

Lease

Lease	12 Months Ended
	Sep. 30, 2023
Lease [Abstract]
LEASE	9. LEASE With the adoption of the new leasing standard, the Company has recorded a right-of-use asset and corresponding lease liability, by calculating the present value of future lease payments, discounted at 3.76% (weighted average rate for operating leases), the Company’s incremental borrowing rate, over the expected term. Supplemental balance sheet information related to operating leases and finance leases was as follows: As of September 30, 2023 2022 Right-of-use assets $ - $ 285,311 Operating lease - 285,311 Lease liabilities - current - 130,598 Operating lease - 130,598 Lease liabilities – non-current - 154,713 Operating lease - 154,713 Total lease liabilities $ - $ 285,311 The following is a schedule, by years, of maturities of lease liabilities as of September 30, 2023: Operating Leases 1 st $ - Total lease payments 　 - Less: Imputed interest 　 - Present value of lease liabilities 　 - Less: Current lease liabilities - Long-term lease liabilities -

Accounts Payable

Accounts Payable	12 Months Ended
	Sep. 30, 2023
Accounts Payable [Abstract]
ACCOUNTS PAYABLE	10. ACCOUNTS PAYABLE Accounts payable consist of the following: September 30, September 30, Amount due to agents $ 1,299,500 $ 1,333,751 Amount due to other service providers 901,652 925,028 Total $ 2,201,152 $ 2,258,779

Contract Liability

Contract Liability	12 Months Ended
	Sep. 30, 2023
Contract Liability [Abstract]
CONTRACT LIABILITY	11. CONTRACT LIABILITY Contract liability consist of the following: September 30, September 30, Advance from customers $ 129,758 $ 340,343 Total $ 129,758 $ 340,343

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Sep. 30, 2023
Accrued Liabilities [Abstract]
ACCRUED LIABILITIES	12. ACCRUED LIABILITIES Accrued liabilities consist of the following: September 30, September 30, Late fees for accrued taxes $ 4,340,593 $ 3,434,651 Total $ 4,340,593 $ 3,434,651

Other Expenses

Other Expenses	12 Months Ended
	Sep. 30, 2023
Other Expenses [Abstract]
OTHER EXPENSES	13. OTHER EXPENSES Other expenses consist of the following: For The Year Ended 2023 2022 Late fees for accrued taxes $ 1,027,237 $ 3,729,530 Miscellaneous 34,161 1,186 Total $ 1,061,398 $ 3,730,716

Balances with Related Parties

Balances with Related Parties	12 Months Ended
	Sep. 30, 2023
Balances with Related Parties [Abstract]
BALANCES WITH RELATED PARTIES	14. BALANCES WITH RELATED PARTIES Note September 30, September 30, Due from related parties Yulong Yi (a) $ 698 $ 9,155 Ru Zhang (b) - 5,890 Shaowei Peng (c) 1,360 8,252 Wanwu Kang (d) 823 8,252 Total $ 2,881 $ 23,297 Due to related parties Yulong Yi $ 945,532 $ 492 Shaowei Peng - 14 Total $ 945,532 $ 506 (a) Chairman and shareholders (shareholding ratio of 71.6216%) of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd. (b) Holder of 11% registered capital of Beijing ZhuoXun Century Culture Communication Co., Ltd. and no longer a shareholder in Beijing Zhuoxun since December 2023. (c) CTO and shareholders (shareholding ratio of 6.7568%) of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of Beijing Fengyuan Zhihui Education Technology Co., Ltd. (d) Shareholder of Beijing Zhuoxun Century Culture Communication Co., Ltd. with a shareholding ratio of 5.4054%. Amount due from related parties are mainly cash in advance provided to the related parties by the Company. Amount due to related parties are mainly the out-of-pocket expenses incurred by the related parties for working purpose which are to be reimbursed by the Company. All the above balances are due on demand, interest-free, unsecured and expected to be settled within one operating period.

Taxes

Taxes	12 Months Ended
	Sep. 30, 2023
Taxes [Abstract]
TAXES	15. TAXES Income tax The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled. PRC Tax The Company is subject to corporate income tax (“CIT”) at 25% for the year ended September 30, 2023 and 2022. A reconciliation of the income tax benefit determined at the statutory income tax rate to the Company’s income taxes is as follows: For The Year Ended 2023 2022 Loss before income taxes $ (3,293,039 ) $ (7,577,207 ) PRC statutory income tax rate 25 % 25 % Income tax benefit computed at statutory corporate income tax rate (823,260 ) (1,894,302 ) Reconciling items: Non-deductible expenses 8,103 41,697 Change in valuation allowance 815,157 3,747,992 Income tax expenses/ (benefits) $ - $ 1,895,387 The tax effects of temporary differences that give rise to the deferred tax balances at September 30, 2023 and 2022 are as follows: September 30, September 30, 2023 2022 Deferred tax asset: Bad debt provision $ 108,897 $ 6,992 Inventory provision - 730 Tax loss carryforward 678,736 1,740,308 Total 787,633 1,748,030 Deferred tax liability: Depreciation $ - $ 2,505 Less: Allowance of deferred tax asset $ 787,633 $ 1,745,525 Net amount - - Taxes payable Taxes payable consisted of the following: September 30, September 30, 2023 2022 VAT tax payable $ 1,358,660 $ 1,392,129 Company income tax payable 1,867,816 1,916,238 Individual income tax payable 1,967,324 2,019,295 Other taxes payable 170,139 174,423 Totals $ 5,363,939 $ 5,502,085

China Contribution Plan

China Contribution Plan	12 Months Ended
	Sep. 30, 2023
China Contribution Plan [Abstract]
CHINA CONTRIBUTION PLAN	16. CHINA CONTRIBUTION PLAN The Company participates in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond their monthly contributions. For the year ended September 30, 2023 and 2022, the Company contributed a total of $174,011 and $227,967, respectively, to these funds.

Subsequent Event

Subsequent Event	12 Months Ended
	Sep. 30, 2023
Subsequent Event [Abstract]
SUBSEQUENT EVENT	17. SUBSEQUENT EVENT The Company evaluated all events and transactions that occurred after September 30, 2023 up through the date the consolidation financial statements were issued. There were no other subsequent events occurred that would require recognition or disclosure in the Company’s consolidated financial statements.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (3,207,933)	$ (9,472,553)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”)
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, and consolidated variable interest entity (“VIE”) in PRC (i.e. Beijing Zhuoxun Century Culture Communication Co., Ltd.), including the VIE’ subsidiaries, for which the Gushen Inc, is the primary beneficiary. All transactions and balances among the Company, its subsidiaries, the VIE and the VIE’ subsidiaries have been eliminated upon consolidation.
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the Company’s ability to operate profitably, to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. As of September 30, 2023, the Company’s current liabilities exceeded the current assets by $13,873,583, its accumulated deficit was $15,288,351 and the Company has incurred losses during the year ended September 30, 2023 and 2022. None of the Company’s stockholders, officers or directors, or third parties, are under any obligation to advance us funds, or to invest in us. Accordingly, we may not be able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on commercially acceptable terms, if at all. In evaluating if there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and increasing more online and offline training sessions to bring in more training revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity. On an on-going basis, the Company will also receive financial support commitments from the Company’s related parties. These conditions raise substantial doubt about our ability to continue as a going concern. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management of the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Company evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Company’s most significant estimates and judgments, and those that the Company believes are the most critical to fully understanding and evaluating its consolidated financial statements.
COVID-19 Outbreak	COVID-19 Outbreak In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours and Zhuoxun Beijing’s. This outbreak could decrease spending, adversely affect demand for Zhuoxun Beijing’s services and harm Zhuoxun Beijing’s business and results of operations. Since March 2020, as different variants and subvariants of COVID-19 developed and spread in various regions across China, PRC provincial and local governments have imposed various forms of strict lockdowns, mass testing and extensive contact tracing measures for extended periods of time. Recent examples include lockdown measures put in place by the local governments in Shenzhen, Guangdong Province, Changchun, Jilin Province and City of Shanghai in March to May 2022. Zhuoxun Beijing’s main business was affected by China’s anti-epidemic measures such as restrictions on public gatherings during the COVID-19 pandemic until January 2023, when most government restrictions were lifted.
Revenue Recognition	Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation. Revenues are recognized when control of the promised goods or services is transferred to our customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The Company identified the following performance obligations for each type of contract: Training Revenue The Company’s offline training course service primarily includes assigning instructors, providing offline classes and presenting training materials to the course participants who attend the classes. The series of tasks as discussed above are interrelated and are not separable or distinct as the clients cannot benefit from the standalone task. The Company’s online training course service primarily includes courseware or videos which are already published on the website. Other than providing the access, there are no bundle or multiple separable and distinct tasks. According to ASC 606-10-25-19, there is one performance obligation for the training course service. Charge for use of brand The Company authorized other enterprises or individuals to use the Company’s brand, providing services to customers at their location, with a brand usage fee. Revenue was recognized when such events using the Company’s brand are completed. Online sales For the year ended September 30, 2022, the Company provides goods, mostly household items, to customers on its online sales platform. Revenue is comprised of sales of goods and represents the amount of consideration the Company is entitled to upon the transfer of goods. Revenue was recorded on a gross basis, net of surcharges and value added tax (“VAT”) of gross sales. The Company recorded revenue on a gross basis, because the Company is the primary obligor of the sales arrangements, has latitude in establishing prices and discretion in suppliers’ selection, and assumes credit risks on receivables on gross sales from customers. For the year ended September 30, 2023, the Company sells goods through live streaming to customers, and arranging for its suppliers to provide goods directly to customers. Revenue is recognized on a net basis, i.e. revenue generated from sales less the cost of goods purchased. Other Revenue Other revenues include sales of anti-addiction mobile phone device and other revenues. The amount was immaterial compared to total revenue during the year ended September 30, 2023 and 2022. Practical expedients and exemption The company has not incurred any costs to obtain contracts, and does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. Other service income is earned when services have been rendered. Contract liability The contract liabilities consist of advances from customers, which relate to unsatisfied performance obligations at the end of each reporting period and consists of cash payments received in advance from customers in sales of training course and brand usage fee. As of September 30, 2023 and 2022, the Company’s advances from customer unearned training fee and brand usage fee amounted to $129,758 and $340,343, respectively. The Company reports revenues net of applicable sales taxes and related surcharges. Revenue by major product line For The Years Ended 2023 2022 Training revenue $ 1,653 $ 1,124,655 Charge for use of brand 21,413 961,005 Online sales 702 315,688 Other revenue 3 6,054 Total Revenue $ 23,771 $ 2,407,402
Income Taxes	Income Taxes We account for income taxes using the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. We apply ASC 740, Accounting for Income Taxes
Foreign Currency and Foreign Currency Translation	Foreign Currency and Foreign Currency Translation The functional currency of the Company is the United States dollar (“US dollar”). The Company’s subsidiary and VIEs with operations in PRC uses the local currency, the Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements. Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss. The consolidated financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets. Translation of amounts from RMB into U.S. dollars has been made at the following exchange rates: Balance sheet items, except for equity accounts 　 September 30, 2023 RMB7.2942 to $1 September 30, 2022 RMB7.1099 to $1 　 　 Income statement and cash flows items 　 For the year ended September 30, 2023 RMB7.0492 to $1 For the year ended September 30, 2022 RMB6.5477 to $1
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and at banks and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased.
Other monetary funds	Other monetary funds Other monetary funds consist of cash deposited in financial institutions other than banks.
Long-Lived Assets	Long-Lived Assets Long-lived assets consist primarily of property, plant and equipment and intangible assets. Property, plant and equipment Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated Office and computer equipment 5 Leasehold improvement 3 Transportation equipment 5 Expenditure for maintenance and repairs is expensed as incurred. The gain or loss on the disposal of property, plant and equipment is the difference between the net sales proceeds and the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in general and administrative expenses in the consolidated statements of comprehensive loss. Intangible Assets Intangible assets mainly comprise domain names and trademarks. Intangible assets are recorded at cost less accumulated amortization with no residual value. Amortization of intangible assets is computed using the straight-line method over their estimated useful lives. The estimated useful lives of the Company’s intangible assets are listed below: Estimated useful lives Software 10
Impairment of Long-lived Assets	Impairment of Long-lived Assets In accordance with ASC 360-10-35, the Company reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Company’s business model is determined by its management. An impairment loss would be recorded if the Company determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets. No impairment has been recorded by the Company as of September 30, 2023 and 2022.
Lease	Lease Under ASC Topic 842, lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate based on the information available at the lease commencement date. The Company generally uses the base, non-cancellable lease term in calculating the right-of-use assets and lease liabilities. The Company may recognize the lease payments in the unaudited interim condensed consolidated statements of income on a straight-line basis over the lease terms and variable lease payments in the periods in which the obligations for those payments are incurred, if any. The lease payments under the lease arrangements are fixed. The Company elected the practical expedients for an entity ongoing accounting and applied the short-term lease exception for lease arrangements with a lease term of 12 months or less at commencement. Lease terms used to compute the present value of lease payments do not include any option to extend, renew or terminate the lease that the Company is not able to reasonably certain to exercise upon the lease inception. Accordingly, operating lease right-of-use assets and liabilities do not include leases with a lease term of 12 months or less. The Company did not adopt the practical expedient that allows lessees to treat the lease and non-lease components of a lease as a single lease component. Non-lease components include payments for building management, utilities and property tax. It separates the non-lease components from the lease components to which they relate. The Company’s accounting for finance lease (formerly called capital lease) remains substantially unchanged. ASC Topic 842 adoption did not have a material impact on the Company’s consolidated financial statements. Oh the other hand, operating lease expense is recognized on a straight-line basis over the lease term. The Company evaluates the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of finance and operating lease liabilities in any tested asset group and include the associated lease payments in the undiscounted future pre-tax cash flows. For the years ended September 30, 2023 and 2022, the Company did not have any impairment loss against its operating lease ROU assets.
Credit risk	Credit risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents. As of September 30, 2023 and 2022, substantially all of the Company’s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality. For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations. Concentrations For the fiscal years ending September 30, 2023 and 2022, no single customer accounted for more than 10% of total revenue. For the year ended September 30, 2023, one supplier accounted for 100% of the Company’s total purchases. For the year ended September 30, 2022, three suppliers accounted for 25%, 23%, 11% of the Company’s total purchases, respectively. As of September 30, 2023, one supplier accounted for 10% of the Company’s total accounts payable balance. As of September 30, 2022, one supplier accounted for 10% of the Company’s total accounts payable balance.
Segments	Segments The Company evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. The Company has only one major reportable segment in the periods presented.
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is: Level 1 – observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – include other inputs that are directly or indirectly observable in the market place. Level 3 – unobservable inputs which are supported by little or no market activity. The carrying value of the Company’s financial instruments, including cash and cash equivalents, other monetary funds, accounts and other receivables, other current assets, accounts and other payables, payroll payables, tax payables, accrued liabilities, and other short-term liabilities approximate their fair value due to their short maturities. In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets, the Company elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the accompanying condensed consolidated statements of operations and comprehensive loss as other income (expense). To estimate fair value, the Company refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Company classifies the valuation techniques that use these inputs as Level 2 of fair value measurements. As of September 30, 2023 and 2022, the Company had no investments in financial instruments.
Restricted assets	Restricted assets The Company’s PRC subsidiary and VIE are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in China. The Company’s PRC subsidiary and its VIE are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. In addition, the Company’s operations are conducted and revenues are generated in China, and all of the Company’s revenues earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into U.S. dollars.
Financial Statement Reclassification	Financial Statement Reclassification Certain balances in the prior year consolidated financial statements have been reclassified for comparison purposes to conform to the presentation in the current year consolidated financial statements. These reclassifications had no effect on the reported results of operations or financial position.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (ASU 2021-08), which clarifies that an acquirer of a business should recognize and measure contract assets and contract liabilities in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The new amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The amendments should be applied prospectively to business combinations occurring on or after the effective date of the amendments, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on the consolidated financial statements. June 2022, the FASB issued ASU 2022-03, “Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions”, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments also clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. This guidance also requires certain disclosures for equity securities subject to contractual sale restrictions. The new guidance is required to be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption. This guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect that the adoption of this guidance will have a material impact on the financial position, results of operations and cash flows. The Company, its wholly-owned subsidiaries, VIE and VIE’s subsidiaries do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of income and cash flows.

Organization and Business (Tabl

Organization and Business (Tables)	12 Months Ended
	Sep. 30, 2023
Organization and Business [Abstract]
Schedule of Ownership	The accompanying consolidated financial statements reflect the activities of each of the following entities: Name Background Ownership Dyckmanst Limited ● A British Virgin Islands company Holding Entity ● Principal activities: Investment holding · Edeshler Limited ● A Hong Kong company 100% ● Principal activities: Investment holding Beijing Fengyuan Zhihui Education Technology Co., Ltd. ● A PRC limited liability company and deemed a wholly foreign-invested enterprise 100% ● Principal activities: Consultancy and information technology support Beijing Zhuoxun Century Culture Communication Co., Ltd. ● A PRC limited liability company VIE by contractual arrangements ● Incorporated on September 2, 2020 ● Principal activities: family education services via online and onsite classes Beijing Zhuoxun Education Technology Co., Ltd. ● A PRC limited liability company 70% owned by VIE ● Principal activities: promotion and support
Schedule of Consolidated Financial Statements	The following combined financial information of the Company as of for the year ended September 30, 2023 and 2022 included in the accompanying consolidated financial statements of the Company was as follows: At At CURRENT ASSETS Cash and cash equivalents $ 46,003 $ 789,730 Other monetary funds 2,764 25,933 Prepayment 6,855 452,425 Other receivables 36,413 127,339 Intercompany receivables 167,318 171,655 Due from related parties 2,881 23,297 Inventory - 91 Total Current Assets 262,234 1,590,470 NON-CURRENT ASSETS Other long-term assets 21,676 80,593 Right of use assets - 285,311 Property, plant and equipment, net 54,116 145,766 Intangible assets 44,400 56,793 Total non-Current Assets 120,192 568,463 TOTAL ASSETS $ 382,426 $ 2,158,933 CURRENT LIABILITIES Accounts payable $ 2,201,152 $ 2,258,779 Lease Liability - current - 130,598 Contract liability 129,758 340,343 Amount due to related parties 944,990 14 Intercompany payables 54,838 Payroll payable 718,745 766,978 Tax payable 5,363,939 5,502,085 Other payable 277,712 332,781 Accrued Liabilities 4,340,593 3,434,651 Total Current Liabilities 14,031,727 12,766,229 NON-CURRENT LIABILITIES Lease Liability - non-current - 154,713 Total Non -current Liabilities - 154,713 TOTAL LIABILITIES $ 14,031,727 $ 12,920,942 At At September 30, September 30, 2023 2022 CURRENT ASSETS Cash and cash equivalents $ 8,932 $ 51,956 Intercompany receivables 54,838 13,399 Total Current Assets 63,770 65,355 TOTAL ASSETS $ $ 65,355 CURRENT LIABILITIES Intercompany payable $ 167,318 $ 171,655 Amount due to related parties 542 492 Total Current Liabilities 167,860 172,147 TOTAL LIABILITIES $ 167,860 $ 172,147
Schedule of Consolidated Statements of Operations	For The Years Ended 2023 2022 REVENUE $ 23,771 $ 2,407,402 COST OF REVENUE (15,054 ) (1,458,804 ) GROSS PROFIT 8,717 948,598 OPERATING EXPENSES Selling expenses 836,680 3,365,426 General and administrative expenses 1,405,342 1,400,987 Total Operating Expenses 2,242,022 4,766,413 LOSS FROM OPERATIONS (2,233,305 ) (3,817,815 ) OTHER INCOME (EXPENSE), NET Interest income 421 3,932 Other income 1,238 9,160 Other expense (1,061,398 ) (3,730,716 ) Total Other Income (Expense), net (1,059,739 ) (3,717,624 ) NET LOSS BEFORE TAXES (3,293,044 ) (7,535,439 ) Income tax benefit (expense) 0 (1,895,387 ) NET LOSS (3,293,044 ) (9,430,826 ) For The Years Ended 2023 2022 OPERATING EXPENSES General and administrative expenses $ 87 $ 42,058 Total Operating Expenses, net 87 42,058 LOSS FROM OPERATIONS (87 ) (42,058 ) OTHER INCOME (EXPENSE), NET Interest income 92 290 Total Other Income (Expense), net 92 290 NET (LOSS) INCOME BEFORE TAXES 5 (41,768 ) Income tax benefit (expense) - - NET INCOME (LOSS) 5 (41,768 ) OTHER COMPREHENSIVE INCOME (LOSS) Foreign currency translation adjustment - 3,302 COMPREHENSIVE INCOME (LOSS) $ 5 $ (38,466 ) Basic and diluted loss per share* $ 0 $ 0 Weighted average number of common shares outstanding – basic and diluted* 423,237,273 410,618,750
Schedule of Consolidated Statements of Cash Flows	For The Years Ended 2023 2022 Net cash used in operating activities $ (1,747,490 ) $ (1,627,156 ) Net cash used in investing activities (2,617 ) (11,610 ) Net cash provided by financing activities 977,820 -

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Revenue by Major Product Line	Revenue by major product line For The Years Ended 2023 2022 Training revenue $ 1,653 $ 1,124,655 Charge for use of brand 21,413 961,005 Online sales 702 315,688 Other revenue 3 6,054 Total Revenue $ 23,771 $ 2,407,402
Schedule of Exchange Rates	Translation of amounts from RMB into U.S. dollars has been made at the following exchange rates: Balance sheet items, except for equity accounts 　 September 30, 2023 RMB7.2942 to $1 September 30, 2022 RMB7.1099 to $1 　 　 Income statement and cash flows items 　 For the year ended September 30, 2023 RMB7.0492 to $1 For the year ended September 30, 2022 RMB6.5477 to $1
Schedule of Estimated Useful Lives of the Assets	Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated Office and computer equipment 5 Leasehold improvement 3 Transportation equipment 5
Schedule of Useful Lives of Intangible Asset	The estimated useful lives of the Company’s intangible assets are listed below: Estimated useful lives Software 10

Prepayments (Tables)

Prepayments (Tables)	12 Months Ended
	Sep. 30, 2023
Prepayments [Abstract]
Schedule of Prepayments	Prepayments consist of the following: September 30, September 30, Prepaid marketing fee $ - $ 160,252 Prepaid service fee 6,855 284,928 Prepaid rent - 7,245 Total $ 6,855 $ 452,425

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Sep. 30, 2023
Other Receivables [Abstract]
Schedule of Other Receivables	Other receivables consist of the following: September 30, September 30, Amount due from third parties 426,995 33,459 Amount due from employees 35,601 36,500 Deposit & guarantee 22,821 86,684 Others 12,636 17,269 Less: allowance for expected credit losses (461,640 ) (33,175 ) Other receivables, net $ 36,413 $ 140,738
Schedule of Allowance for Doubtful Accounts	The following table sets forth the movement of allowance for expected credit losses: September 30, September 30, Beginning $ 33,175 $ 30,796 Provision for allowance for expected credit losses 446,445 5,655 Write off bad debt (2,220 ) - Exchange rate difference (15,760 ) (3,276 ) Balance $ 461,640 $ 33,175

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Sep. 30, 2023
Inventory [Abstract]
Schedule of Inventory	The company’s sole inventory is the anti-addiction cell phone which has primarily four functions including anti-addiction, myopia prevention, security, and study assistance, for the purpose of managing elementary and middle school students. September 30, September 30, Cost $ 369,367 $ 383,252 Less: provision for inventory (369,367 ) (383,161 ) Net amount $ - $ 91
Schedule of Movement of Provision for the Inventory	The following table sets forth the movement of provision for the inventory: September 30, September 30, Beginning $ 383,161 $ 3,215 Additions - 412,888 Charge-off (4,256 ) - Exchange rate difference (9,538 ) (32,942 ) Balance $ 369,367 $ 383,161

Other Long-Term Assets (Tables)

Other Long-Term Assets (Tables)	12 Months Ended
	Sep. 30, 2023
Other Long-Term Assets [Abstract]
Schedule of Other long-term assets	Other long-term assets consist of the following: September 30, September 30, Prepaid service fee 21,676 80,593 Total $ 21,676 $ 80,593

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment, net consist of the following: September 30, September 30, Office and computer equipment $ 66,249 $ 280,163 Leasehold improvement 117,216 120,255 Transportation equipment 72,660 74,544 Less: Accumulated depreciation (202,009 ) (329,196 ) Property, plant and equipment,net $ 54,116 $ 145,766

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Sep. 30, 2023
Intangible Assets, Net [Abstract]
Schedule of Intangible Assets, Net	Intangible assets, net, consist of the following: September 30, September 30, Software $ 94,226 $ 96,668 Less: Accumulated amortization (49,826 ) (39,875 ) Intangible assets, net $ 44,400 $ 56,793

Lease (Tables)

Lease (Tables)	12 Months Ended
	Sep. 30, 2023
Lease [Abstract]
Schedule of Supplemental Balance Sheet Information Related to Operating Leases and Finance Lease	Supplemental balance sheet information related to operating leases and finance leases was as follows: As of September 30, 2023 2022 Right-of-use assets $ - $ 285,311 Operating lease - 285,311 Lease liabilities - current - 130,598 Operating lease - 130,598 Lease liabilities – non-current - 154,713 Operating lease - 154,713 Total lease liabilities $ - $ 285,311
Schedule of Maturities of Lease Liabilities	The following is a schedule, by years, of maturities of lease liabilities as of September 30, 2023: Operating Leases 1 st $ - Total lease payments 　 - Less: Imputed interest 　 - Present value of lease liabilities 　 - Less: Current lease liabilities - Long-term lease liabilities -

Accounts Payable (Tables)

Accounts Payable (Tables)	12 Months Ended
	Sep. 30, 2023
Accounts Payable [Abstract]
Schedule of Accounts Payable	Accounts payable consist of the following: September 30, September 30, Amount due to agents $ 1,299,500 $ 1,333,751 Amount due to other service providers 901,652 925,028 Total $ 2,201,152 $ 2,258,779

Contract Liability (Tables)

Contract Liability (Tables)	12 Months Ended
	Sep. 30, 2023
Contract Liability [Abstract]
Schedule of Contract Liability	Contract liability consist of the following: September 30, September 30, Advance from customers $ 129,758 $ 340,343 Total $ 129,758 $ 340,343

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Sep. 30, 2023
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: September 30, September 30, Late fees for accrued taxes $ 4,340,593 $ 3,434,651 Total $ 4,340,593 $ 3,434,651

Other Expenses (Tables)

Other Expenses (Tables)	12 Months Ended
	Sep. 30, 2023
Other Expenses [Abstract]
Schedule of Other Expenses	Other expenses consist of the following: For The Year Ended 2023 2022 Late fees for accrued taxes $ 1,027,237 $ 3,729,530 Miscellaneous 34,161 1,186 Total $ 1,061,398 $ 3,730,716

Balances with Related Parties (

Balances with Related Parties (Tables)	12 Months Ended
	Sep. 30, 2023
Balances with Related Parties [Abstract]
Schedule of Related Parties	Note September 30, September 30, Due from related parties Yulong Yi (a) $ 698 $ 9,155 Ru Zhang (b) - 5,890 Shaowei Peng (c) 1,360 8,252 Wanwu Kang (d) 823 8,252 Total $ 2,881 $ 23,297 Due to related parties Yulong Yi $ 945,532 $ 492 Shaowei Peng - 14 Total $ 945,532 $ 506 (a) Chairman and shareholders (shareholding ratio of 71.6216%) of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd. (b) Holder of 11% registered capital of Beijing ZhuoXun Century Culture Communication Co., Ltd. and no longer a shareholder in Beijing Zhuoxun since December 2023. (c) CTO and shareholders (shareholding ratio of 6.7568%) of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of Beijing Fengyuan Zhihui Education Technology Co., Ltd. (d) Shareholder of Beijing Zhuoxun Century Culture Communication Co., Ltd. with a shareholding ratio of 5.4054%.

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Sep. 30, 2023
Taxes [Abstract]
Schedule of Subject to Corporate Income Tax	A reconciliation of the income tax benefit determined at the statutory income tax rate to the Company’s income taxes is as follows: For The Year Ended 2023 2022 Loss before income taxes $ (3,293,039 ) $ (7,577,207 ) PRC statutory income tax rate 25 % 25 % Income tax benefit computed at statutory corporate income tax rate (823,260 ) (1,894,302 ) Reconciling items: Non-deductible expenses 8,103 41,697 Change in valuation allowance 815,157 3,747,992 Income tax expenses/ (benefits) $ - $ 1,895,387
Schedule of Deferred Tax Balances	The tax effects of temporary differences that give rise to the deferred tax balances at September 30, 2023 and 2022 are as follows: September 30, September 30, 2023 2022 Deferred tax asset: Bad debt provision $ 108,897 $ 6,992 Inventory provision - 730 Tax loss carryforward 678,736 1,740,308 Total 787,633 1,748,030 Deferred tax liability: Depreciation $ - $ 2,505 Less: Allowance of deferred tax asset $ 787,633 $ 1,745,525 Net amount - -
Schedule of Taxes Payable	Taxes payable consisted of the following: September 30, September 30, 2023 2022 VAT tax payable $ 1,358,660 $ 1,392,129 Company income tax payable 1,867,816 1,916,238 Individual income tax payable 1,967,324 2,019,295 Other taxes payable 170,139 174,423 Totals $ 5,363,939 $ 5,502,085

Organization and Business (Deta

Organization and Business (Details) - $ / shares			12 Months Ended
		Jul. 30, 2021	Sep. 30, 2023		Sep. 30, 2022
Organization and Business (Details) [Line Items]
Issued and outstanding percentage		100%
Shares of common stock		381,600,000
Common stock per share (in Dollars per share)		$ 0.0001	$ 0.0001	[1]	$ 0.0001	[1]
Preferred stock per share (in Dollars per share)	[1]		$ 0.0001		$ 0.0001
Conversion shares		10
Common stock, shares issued		410,618,750	423,237,273	[1]	410,618,750	[1]
Common stock, shares outstanding		410,618,750	423,237,273	[1]	410,618,750	[1]
Preferred stock, shares issued		1,000,000	1,000,000	[1]	1,000,000	[1]
Preferred stock, shares outstanding		1,000,000	1,000,000	[1]	1,000,000	[1]
Voting power rate		90.72%
Common stock vote			1
Preferred stock vote			10
Consulting Service Agreement [Member]
Organization and Business (Details) [Line Items]
Agreement valid term			10 years
Business Operation Agreement [Member]
Organization and Business (Details) [Line Items]
Business operation agreement term			10 years
Series A Preferred Stock [Member]
Organization and Business (Details) [Line Items]
Aggregate shares		30,000,000
Preferred stock per share (in Dollars per share)		$ 0.0001
Preferred stock cancellation shares		29,000,000
[1]Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Organization and Business (De_2

Organization and Business (Details) - Schedule of Ownership	12 Months Ended
	Sep. 30, 2023
Dyckmanst Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	A British Virgin Islands company
Ownership of principal activities	Holding Entity
Dyckmanst Limited One [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	Principal activities: Investment holding
Edeshler Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	A Hong Kong company
Ownership of principal activities	100%
Edeshler Limited One [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	Principal activities: Investment holding
Beijing Fengyuan Zhihui Education Technology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	A PRC limited liability company and deemed a wholly foreign-invested enterprise
Ownership of principal activities	100%
Beijing Fengyuan Zhihui Education Technology Co., Ltd. One [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	Principal activities: Consultancy and information technology support
Beijing Zhuoxun Century Culture Communication [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	A PRC limited liability company
Ownership of principal activities	VIE by contractual arrangements
Beijing Zhuoxun Century Culture Communication Co., Ltd. One [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	Incorporated on September 2, 2020
Beijing Zhuoxun Century Culture Communication Co., Ltd. Two [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	Principal activities: family education services via online and onsite classes
Beijing Zhuoxun Education Technology Co., Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	A PRC limited liability company
Ownership of principal activities	70% owned by VIE
Beijing Zhuoxun Education Technology Co., Ltd. One [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Nature of related party transaction	Principal activities: promotion and support

Organization and Business (De_3

Organization and Business (Details) - Schedule of Consolidated Financial Statements - USD ($)	Sep. 30, 2023	Sep. 30, 2022
VIE [Member]
CURRENT ASSETS
Cash and cash equivalents	$ 46,003	$ 789,730
Other monetary funds	2,764	25,933
Prepayment	6,855	452,425
Other receivables	36,413	127,339
Intercompany receivables	167,318	171,655
Inventory		91
Total Current Assets	262,234	1,590,470
NON-CURRENT ASSETS
Other long-term assets	21,676	80,593
Right of use assets		285,311
Property, plant and equipment, net	54,116	145,766
Intangible assets	44,400	56,793
Total non-Current Assets	120,192	568,463
TOTAL ASSETS	382,426	2,158,933
CURRENT LIABILITIES
Accounts payable	2,201,152	2,258,779
Lease Liability - current		130,598
Contract liability	129,758	340,343
Intercompany payables	54,838
Payroll payable	718,745	766,978
Tax payable	5,363,939	5,502,085
Other payable	277,712	332,781
Accrued Liabilities	4,340,593	3,434,651
Total Current Liabilities	14,031,727	12,766,229
NON-CURRENT LIABILITIES
Lease Liability - non-current		154,713
Total non-Current Liabilities		154,713
TOTAL LIABILITIES	14,031,727	12,920,942
VIE [Member] | Related Party
CURRENT ASSETS
Due from related parties	2,881	23,297
CURRENT LIABILITIES
Amount due to related parties	944,990	14
Beijing Fengyuan Zhihui Education Technology Co., Ltd. [Member]
CURRENT ASSETS
Cash and cash equivalents	8,932	51,956
Intercompany receivables	54,838	13,399
Total Current Assets	63,770	65,355
NON-CURRENT ASSETS
TOTAL ASSETS		65,355
CURRENT LIABILITIES
Intercompany payables	167,318	171,655
Total Current Liabilities	167,860	172,147
NON-CURRENT LIABILITIES
TOTAL LIABILITIES	167,860	172,147
Beijing Fengyuan Zhihui Education Technology Co., Ltd. [Member] | Related Party
CURRENT LIABILITIES
Amount due to related parties	$ 542	$ 492

Organization and Business (De_4

Organization and Business (Details) - Schedule of Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
VIE [Member]
Condensed Income Statements, Captions [Line Items]
REVENUE	$ 23,771	$ 2,407,402
COST OF REVENUE	(15,054)	(1,458,804)
GROSS PROFIT	8,717	948,598
OPERATING EXPENSES
Selling expenses	836,680	3,365,426
General and administrative expenses	1,405,342	1,400,987
Total Operating Expenses, net	2,242,022	4,766,413
LOSS FROM OPERATIONS	(2,233,305)	(3,817,815)
OTHER INCOME (EXPENSE), NET
Interest income	421	3,932
Other income	1,238	9,160
Other expense	(1,061,398)	(3,730,716)
Total Other Income (Expense), net	(1,059,739)	(3,717,624)
NET (LOSS) INCOME BEFORE TAXES	(3,293,044)	(7,535,439)
Income tax benefit (expense)	0	(1,895,387)
NET INCOME (LOSS)	(3,293,044)	(9,430,826)
Beijing Fengyuan Zhihui Education Technology Co., Ltd. [Member]
OPERATING EXPENSES
General and administrative expenses	87	42,058
Total Operating Expenses, net	87	42,058
LOSS FROM OPERATIONS	(87)	(42,058)
OTHER INCOME (EXPENSE), NET
Interest income	92	290
Total Other Income (Expense), net	92	290
NET (LOSS) INCOME BEFORE TAXES	5	(41,768)
Income tax benefit (expense)
NET INCOME (LOSS)	5	(41,768)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustment		3,302
COMPREHENSIVE INCOME (LOSS)	$ 5	$ (38,466)
Basic loss per share (in Dollars per share)	$ 0	$ 0
Weighted average number of common shares outstanding – basic (in Shares)	423,237,273	410,618,750

Organization and Business (De_5

Organization and Business (Details) - Schedule of Consolidated Statements of Operations (Parentheticals) - Beijing Fengyuan Zhihui Education Technology Co., Ltd. [Member] - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Condensed Income Statements, Captions [Line Items]
Diluted loss per share	$ 0	$ 0
Weighted average number of common shares outstanding – diluted	423,237,273	410,618,750

Organization and Business (De_6

Organization and Business (Details) - Schedule of Consolidated Statements of Cash Flows - VIE [Member] - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	$ (1,747,490)	$ (1,627,156)
Net cash used in investing activities	(2,617)	(11,610)
Net cash provided by financing activities	$ 977,820

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Summary of Significant Accounting Policies (Details) [Line Items]
Current assets (in Dollars)	$ 13,873,583
Accumulated deficit (in Dollars)	(15,288,351)	$ (12,080,418)
Unearned training fee and brand usage fee (in Dollars)	$ 129,758	$ 340,343
Effective tax rate	10%
Registered capital	50%
Customer Concentration Risk [Member] | One Customer [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage	10%	10%
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | One Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage	100%	25%
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | Two Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage		23%
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | Three Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage		11%
Supplier Concentration Risk [Member] | Accounts Payable [Member] | One Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage	10%	10%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Revenue by Major Product Line - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Revenue by Major Product Line [Line Items]
Total Revenue	$ 23,771	$ 2,407,402
Training Revenue [Member]
Schedule of Revenue by Major Product Line [Line Items]
Total Revenue	1,653	1,124,655
Charge for use of brand [Member]
Schedule of Revenue by Major Product Line [Line Items]
Total Revenue	21,413	961,005
Online sales [Member]
Schedule of Revenue by Major Product Line [Line Items]
Total Revenue	702	315,688
Other Revenue [Member]
Schedule of Revenue by Major Product Line [Line Items]
Total Revenue	$ 3	$ 6,054

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Exchange Rates	12 Months Ended
	Sep. 30, 2023 $ / shares	Sep. 30, 2023 ¥ / shares	Sep. 30, 2022 $ / shares	Sep. 30, 2022 ¥ / shares
Balance sheet items, except for equity accounts
Balance sheet items, except for equity accounts | (per share)	$ 1	¥ 7.2942	$ 1	¥ 7.1099
Income statement and cash flows items
Income statement and cash flows items | (per share)	$ 1	¥ 7.0492	$ 1	¥ 6.5477

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Assets	Sep. 30, 2023
Office and computer equipment [Member]
Schedule of Estimated Useful Lives of Assets [Line Items]
Estimated useful lives	5 years
Leasehold improvement [Member]
Schedule of Estimated Useful Lives of Assets [Line Items]
Estimated useful lives	3 years
Transportation equipment [Member]
Schedule of Estimated Useful Lives of Assets [Line Items]
Estimated useful lives	5 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Useful Lives of Intangible Asset	Sep. 30, 2023
Software [Member]
Schedule of Useful Lives of Intangible Asset [Line Items]
Software	10 years

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of Prepayments - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Prepayments [Abstract]
Prepaid marketing fee		$ 160,252
Prepaid service fee	$ 6,855	284,928
Prepaid rent		7,245
Total	$ 6,855	$ 452,425

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of Other Receivables - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Other Receivables [Abstract]
Amount due from third parties	$ 426,995	$ 33,459
Amount due from employees	35,601	36,500
Deposit & guarantee	22,821	86,684
Others	12,636	17,269
Less: allowance for expected credit losses	(461,640)	(33,175)
Other receivables, net	$ 36,413	$ 140,738

Other Receivables (Details) -_2

Other Receivables (Details) - Schedule of Allowance for Doubtful Accounts - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Allowance for Doubtful Accounts [Abstract]
Beginning	$ 33,175	$ 30,796
Provision for allowance for expected credit losses	446,445	5,655
Write off bad debt	(2,220)
Exchange rate difference	(15,760)	(3,276)
Balance	$ 461,640	$ 33,175

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Inventory [Abstract]
Cost	$ 369,367	$ 383,252
Less: provision for inventory	(369,367)	(383,161)
Net amount		$ 91

Inventory (Details) - Schedul_2

Inventory (Details) - Schedule of Movement of Provision for the Inventory - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Movement of Provision for the Inventory [Abstract]
Beginning	$ 383,161	$ 3,215
Additions		412,888
Charge-off	(4,256)
Exchange rate difference	(9,538)	(32,942)
Balance	$ 369,367	$ 383,161

Other Long-Term Assets (Details

Other Long-Term Assets (Details) - Schedule of Other long-term assets - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Other Long-Term Assets (Details) - Schedule of Other long-term assets [Line Items]
Total	$ 21,676	$ 80,593
Prepaid Service Fee [Member]
Other Long-Term Assets (Details) - Schedule of Other long-term assets [Line Items]
Total	$ 21,676	$ 80,593

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment, Net [Abstract]
Depreciation expenses	$ 58,840	$ 67,672

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of Property, Plant and Equipment - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (202,009)	$ (329,196)
Property, plant and equipment net	54,116	145,766
Office and computer equipment [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment	66,249	280,163
Leasehold improvement [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment	117,216	120,255
Transportation equipment [Member]
Schedule of Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 72,660	$ 74,544

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Intangible Assets, Net [Abstract]
Amortization of Intangible Assets	$ 11,339	$ 10,497

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible Assets, Net - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Intangible Assets, Net [Line Items]
Less: Accumulated amortization	$ (49,826)	$ (39,875)
Intangible assets, net	44,400	56,793
Software [Member]
Schedule of Intangible Assets, Net [Line Items]
Software	$ 94,226	$ 96,668

Lease (Details)

Lease (Details)	Sep. 30, 2023
Lease [Abstract]
Percentage of weighted average rate for operating leases discount	3.76%

Lease (Details) - Schedule of S

Lease (Details) - Schedule of Supplemental Balance Sheet Information Related to Operating Leases and Finance Lease - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Supplemental Balance Sheet Information Related to Operating Leases and Finance Lease [Abstract]
Right-of-use assets		$ 285,311
Operating lease		285,311
Lease liabilities - current		130,598
Operating lease		130,598
Lease liabilities – non-current		154,713
Operating lease		154,713
Total lease liabilities		$ 285,311

Lease (Details) - Schedule of M

Lease (Details) - Schedule of Maturities of Lease Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Maturities of Lease Liabilities [Abstract]
1st year
Total lease payments
Less: Imputed interest
Present value of lease liabilities
Less: Current lease liabilities		$ 130,598
Long-term lease liabilities		$ 154,713

Accounts Payable (Details) - Sc

Accounts Payable (Details) - Schedule of Accounts Payable - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Accounts Payable [Line Items]
Accounts payable current	$ 2,201,152	$ 2,258,779
Agents [Member]
Schedule of Accounts Payable [Line Items]
Accounts payable current	1,299,500	1,333,751
Other Service Providers [Member]
Schedule of Accounts Payable [Line Items]
Accounts payable current	$ 901,652	$ 925,028

Contract Liability (Details) -

Contract Liability (Details) - Schedule of Contract Liability - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Contract Liability [Abstract]
Advance from customers	$ 129,758	$ 340,343
Totals	$ 129,758	$ 340,343

Accrued Liabilities (Details) -

Accrued Liabilities (Details) - Schedule of Accrued Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Accrued Liabilities [Abstract]
Late fees for accrued taxes	$ 4,340,593	$ 3,434,651
Total	$ 4,340,593	$ 3,434,651

Other Expenses (Details) - Sche

Other Expenses (Details) - Schedule of Other Expenses - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Other Expenses [Abstract]
Late fees for accrued taxes	$ 1,027,237	$ 3,729,530
Miscellaneous	34,161	1,186
Total	$ 1,061,398	$ 3,730,716

Balances with Related Parties_2

Balances with Related Parties (Details)	12 Months Ended
	Sep. 30, 2023
Balances with Related Parties [Line Items]
Register capital percentage	11%
Beijing ZhuoXun Century Culture Communication Co., Ltd [Member]
Balances with Related Parties [Line Items]
shareholding ratio	5.4054%
Chairman [Member] | Beijing ZhuoXun Century Culture Communication Co., Ltd [Member]
Balances with Related Parties [Line Items]
shareholding ratio	71.6216%
Director of WFOE [Member] | Beijing ZhuoXun Century Culture Communication Co., Ltd [Member]
Balances with Related Parties [Line Items]
shareholding ratio	6.7568%

Balances with Related Parties_3

Balances with Related Parties (Details) - Schedule of Related Parties - USD ($)		Sep. 30, 2023	Sep. 30, 2022
Yulong Yi [Member]
Schedule of Related Parties [Line Items]
Due from related parties	[1]	$ 698	$ 9,155
Due to related parties		945,532	492
Ru Zhang [Member]
Schedule of Related Parties [Line Items]
Due from related parties	[2]		5,890
Shaowei Peng [Member]
Schedule of Related Parties [Line Items]
Due from related parties	[3]	1,360	8,252
Due to related parties			14
Wanwu Kang [Member]
Schedule of Related Parties [Line Items]
Due from related parties	[4]	823	8,252
Related Party [Member]
Schedule of Related Parties [Line Items]
Due from related parties		2,881	23,297
Due to related parties		$ 945,532	$ 506
[1]Chairman and shareholders (shareholding ratio of 71.6216%) of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd.[2]Holder of 11%  registered capital of Beijing ZhuoXun Century Culture Communication Co., Ltd. and no longer a shareholder in Beijing Zhuoxun since December 2023.[3]CTO and shareholders (shareholding ratio of 6.7568%) of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of Beijing Fengyuan Zhihui Education Technology Co., Ltd.[4]Shareholder of Beijing Zhuoxun Century Culture Communication Co., Ltd. with a shareholding ratio of 5.4054%.

Taxes (Details)

Taxes (Details)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Taxes [Abstract]
Corporate income tax	25%	25%

Taxes (Details) - Schedule of S

Taxes (Details) - Schedule of Subject to Corporate Income Tax - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Subject to Corporate Income Tax [Abstract]
Loss before income taxes	$ (3,293,039)	$ (7,577,207)
PRC statutory income tax rate	25%	25%
Income tax benefit computed at statutory corporate income tax rate	$ (823,260)	$ (1,894,302)
Reconciling items:
Non-deductible expenses	8,103	41,697
Change in valuation allowance	815,157	3,747,992
Income tax expenses/ (benefits)		$ 1,895,387

Taxes (Details) - Schedule of D

Taxes (Details) - Schedule of Deferred Tax Balances - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Deferred Tax Balances [Abstract]
Bad debt provision	$ 108,897	$ 6,992
Inventory provision		730
Tax loss carryforward	678,736	1,740,308
Total	787,633	1,748,030
Depreciation		2,505
Less: Allowance of deferred tax asset	787,633	1,745,525
Net amount

Taxes (Details) - Schedule of T

Taxes (Details) - Schedule of Taxes Payable - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Taxes Payable [Abstract]
VAT tax payable	$ 1,358,660	$ 1,392,129
Company income tax payable	1,867,816	1,916,238
Individual income tax payable	1,967,324	2,019,295
Other taxes payable	170,139	174,423
Totals	$ 5,363,939	$ 5,502,085

China Contribution Plan (Detail

China Contribution Plan (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
China Contribution Plan [Abstract]
Total contributed amount	$ 174,011	$ 227,967